NRL referees coaches Stuart Raper and Bill Harrigan have labelled the decision to award Michael Oldfield's second try for Manly against North Queensland unacceptable, adding match officials would "pay the penalty" for the mistake.

The sudden-death final was level after 52 minutes before controversial tries to Jorge Taufua and Oldfield took the game away from the Cowboys and led to a 22-12 Sea Eagles win.

Taufua was given the benefit of the doubt after appearing to ground the ball before the try line and Raper and Harrigan stood by the decision to award the try.

However the pair said vision of Oldfield's second try clearly shows Kieran Foran touching the ball forward away from Johnathan Thurston in the lead-up and should have been called a knock-on.

"We simply have to put our hands up and accept that this is not an acceptable outcome in such an important game," Raper said in a statement.

"Bill and I have reviewed things this morning and while we accept the video referees were faced with an incredibly tough decision there was sufficient evidence to suggest Foran made contact with the ball.

"That will inevitably lead to the officials in question paying the penalty for that outcome in coming weeks."

Harrigan said benefit of the doubt decisions should only be awarded to the attacking team when evidence is inconclusive.

"I've looked at it 30 times and I think (Foran) has touched it. The two referees could not judge that 100 per cent," Harrigan told Grandstand.

"But we believe there was enough evidence of a touch to move this decision beyond benefit of the doubt.

"We just need to get these things right and that is what we will be trying to do.

"I spoke with Steven Clark on a couple of occasions. He said he's still not sure. He's aware that our policy this year is if you make a mistake and you impact on the result of the game it usually costs you a couple of weeks.

"He's aware of that and knows he has to cop this on the chin.

"What Stuey and I have to look at is why this year we have made so many mistakes in the box.

"Do we have to turn it the other way and say you have to be 100 per cent certain that he has scored? If we do there's a number of tries we take off people.

"But we have to look at what we have in place and see if we can do better."

Harrigan also explained why he is sure the Taufua try was legal.

"There is a frame that you can freeze the ball touching the line just prior to it going past the corner post," Harrigan said. "He has not lost control of it.

"He has the ball in his possession, he is short but that little bit of momentum, without him having to have a second movement, takes that ball onto the line."

Everything has improved in this game - the athleticism of the players, the quality of how we play. I just don't see a real improvement in refereeing from five or six years ago.

Cowboys coach Neil Henry

Keeping in step

The comments offer little consolation to the Cowboys and coach Neil Henry, who after the game labelled the level of officiating in the competition as incompetent.

Henry said he and his players would admit they needed to play better to beat Manly, but the referees also need to make the same admission.

"The referees in this game need to be better," he told Grandstand.

"They need to have more consistency, they need to have a better feel for the game.

"And I don't know where the accountability lies.

"Maybe the Commission? Who really steps in and looks at the review process about what we are doing there."

Henry said he and other coaches fear another poor decision will end up costing a side in a grand final.

"Guaranteed. Coaches have talked about this all year," Henry added.

"Everything has improved in this game - the athleticism of the players, the quality of how we play.

"I just don't see a real improvement in refereeing from five or six years ago.

"It needs to keep in step."

NRL general manager of football operations, Nathan McGuirk, echoed the sentiments of Raper and Harrigan.

"Admitting that our video referees will make errors is something which we simply can't accept," he said.

"Where they are in a position to make a decision it is important they get it right by using the technology they have in place."